Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 1207 - HC - Central ExciseRefund claim - fixation of Special Rate in respect of its product, namely, Ferro Silicon for the year 2011-12 representing the actual value addition - notification No. 17/2008 CE dated 27.3.2008 (as amended vide Notification No. 31/2008 CE dated 10.06.2008) - reduction of entitlement from 100% to 39% - Non production of relevant documents - Held that:- Union of India, could not point out anything further except what is provided in the affidavit-in-opposition whereas the petitioner company has asserted that it had supplied all documents, even though they were not required under the rules, which are also admitted by the respondents in the affidavit. We thus think it appropriate to dispose of the writ petition with a direction to the respondents to consider the applications of the petitioner afresh on merit which were disposed of vide the order dated 24.12.2014 only for non-supply of certain documents. A detailed reason would thus be required to be given by the quasi judicial authority within a period of 4 (four) weeks from the date of receipt of a copy of this order - Impugned order is set aside - Decided in favour of assessee.
|